地方环境立法、环境司法与企业绿色创新--基于立法与司法协同视角  

Local Environmental Legislation,Environmental Justice and Corporate Green Innovation:Based on the Synergistic Perspective of Legislation and Justice

作　　者：翟华云[1] 高蔚然 李岱玲 刘亚伟[1] ZHAI Huayun;GAO Weiran;LI Dailing;LIU Yawei(School of Management,South-central Minzu,Wuhan 430074,China)

机构地区：[1]中南民族大学管理学院,湖北武汉430074

出　　处：《审计与经济研究》2024年第1期106-116,共11页Journal of Audit & Economics

基　　金：国家社会科学基金项目(20BGL074)。

摘　　要：企业绿色创新是人与自然和谐现代化的基础和托底,是企业实施绿色转型战略的必然路径。基于机器学习和文本分析法从经济价值导向维度和生态价值导向维度衡量企业绿色创新,并以2007年开始陆续在全国各地设置专门环境法庭为背景,将地方环境立法与环境司法纳入同一分析框架,利用2004-2020年中国A股上市公司数据,研究地方环境立法与环境司法协同对企业绿色创新的影响。研究发现,环境立法和环境司法具有促进企业绿色创新的协同作用,这一结论在进行一系列稳健性检验后仍然成立;机制检验结果表明,环境司法协同环境立法能够通过增加企业环境成本和促进企业主动进行绿色战略调整来驱动企业进行绿色创新;通过进一步分析发现,相较于经济价值导向绿色创新,企业更加倾向选择生态价值导向绿色创新,并且在国有企业、成本转嫁能力低的企业、处于经济上行期的企业、处于官员绿色政绩考核时期的企业以及管制行业企业中,协同作用更加显著。研究结果拓展了企业绿色创新的驱动因素,对政府推进环境治理、加速企业绿色转型提供了重要启示。Enterprise green innovation is the foundation and buttress of the harmonious modernization of man and nature,and it is the inevi-table path for enterprises to implement the green transformation strategy.Based on machine learning and text analysis method which is used to measure enterprise green innovation from the economic value-oriented dimension and ecological value-oriented dimension,and with the background of special environmental tribunals set up one after another in different parts of the country starting from 2007,local environmen-tal legislation and environmental justice are included in the same analytical framework,and data of China's A-share listed companies in the period of 2004-2020 are utilized to study the impact of synergistic local environmental legislation and environmental justice on enterprise green innovation.legislation and environmental justice on corporate green innovation.The study finds that environmental legislation and environmental justice have a synergistic effect on promoting green innovation of enterprises,and this conclusion is still valid after a series of robustness tests;the mechanism test shows that environmental justice in coordination with environmental legislation can drive enterprises to carry out green innovation by increasing the environmental costs of enterprises and promoting the adjustment of enterprises green strategies on their own initiative;and through further analysis,it is found that enterprises are more inclined to choose ecological value-oriented green innovation than economic value-oriented green innovation,and the synergistic effect is more significant in state-owned enterprises,enterpri-ses with low cost transfer capability,enterprises in the period of economic upturn,and enterprises in the period of green performance appraisal of fficials.The results of the study expand the driving factors of enterprise green innovation and provide important insights for the government to promote environmental governance and accelerate the green transformation of enterprise

关 键 词：地方环境立法 环境司法 协同作用 绿色创新 生态价值导向 绿色发展 

分 类 号：F275.5[经济管理—企业管理]